1.audit 审计 9w"h
2.attestation 鉴证 g$(
V^
3.credibility 可信赖程度 0%,!jW{`
4.audit of financial statements 财务报表审计 &@%W29:
5.agreed-upon procedures 执行商定程序 k:*S&$S!E
6.high levels of assurance 高水平保证 W"):-Wq
7.compilation 编制 Fp@TCP
e#
8.reliability 可靠性 :/
y1yM
9.relevance 相关性 e&
7JpT
10.professional skepticism 职业谨慎 UjaK&K+M?
11.objectivity 客观性 fYp'&Btb]x
12. professional competence 专业胜任能力 Uh7v@YMC
13.Senior/CPA-in-charge 项目经理 /3A^I{e74
14.audit engagement letter 业务约定书 Em?d*z
15.recurring audit 连续审计 :q=%1~Idla
16.the client 委托人 $P>`m$(8
17.change CPA 更换注册会计师 j2Tr$gx<
18.the existing CPA 现任注册会计师 Ge,;8N88
19.the successor CPA 后任注册会计师 ~vs}.kb
20.the preceding CPA前任注册会计师 t0z!DOODZP
21.issue the audit report 出具审计报告 n.wF&f'D]
22.expert 专家 $tz;
<M7B
23.the board of directors 董事会 WtViW=j'
24.knowledge of the entity‘ s business 了解被审计单位情况 q2. XoCf
25.assess material misstatement risks评估重大错报风险 gT$Ju88
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 x;-.
ZVF
27.a general knowledge of —— 初步了解―――的情况 GN-mrQo
28.a more knowledge of—— 进一步了解的情况 x\F,SEj
29.the prior year‘s working papers 以前年度工作底稿 0|2%vh >J
30.minutes of meeting 会议纪要 hc~s"Atck
31.business risks 经营风险 |_o=^?z'
32.appropriateness 适当性 350_CN,
33.accounting estimate 会计估计 n3}!p'-CC
34.management representations 管理层声明 2r
mSo&3@s
35.going concern assumption 持续经营假设 K)qF+Vb^j
36.audit plan 审计计划 +
`
s@
37.significant audit areas 重点审计领域 (rkyW z
38.error 错误 an4GSL
39.fraud舞弊 GKvN*
SU=
40.modified or additional procedures 修改或追加审计程序 7:9.&W/KE
41.misappropriation of assets 侵占资产 )jkXSTZ
42.transactions without substance 虚假交易 !O-C,uSm
43.unusual pressures 异常压力 Sl-v W
44.the suspected noncompliance 涉嫌存在违法行为 Jj,U RD&0R
45.materialiy 重要性 .uyGYj-C
46.exceed the materiality level 超过重要性水平 p[<Dk$7K
47.approach the materiality level 接近重要性水平 W5?yy>S6N
48.an acceptably low level 可接受水平 f@8>HCI
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 , #U.j
50.misstatements or omissions 错报或漏报 fRy^Q_~,
51.aggregate 总计 Mr?Xp(.}G
52.subsequent events 期后事项 a;QMAd!
53.adjust the financial statements 调整财务报表 |~'IM3Jw(Y
54.perform additional audit procedures 实施追加的审计程序 GDu~d<R H
55.audit risk 审计风险 'rMN=1:iu"
56.detection risk 检查风险 /I)yU>o
57.inappropriate audit opinion 不适当的审计意见 Eq$&qV-?(
58.material misstatement 重大的错报 ?shIj;c[
59.tolerable misstatement 可容忍错报 `!Ds6
60.the acceptable level of detection risk 可接受的检查风险